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The GAO found that the: (1) Army has recognized that major changes are needed in post-Cold War command and control systems to support a versatile, downsized force; (2) Army's action plan does not prioritize the issues that would restructure ACCS or identify the impact of cost increases or savings associated with the plan; (3) Army has not fully determined the plan's effect on command and control system requirements; and (4) Force Protection Army Command and Control Action Plan will give the Army the capability to meet future command and control requirements.